Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 1252 - AT - Service TaxRefund of service tax - input services - port services - refund rejected on the ground that the invoices in regard to port services have been issued by M/s. Natvar Parekh Industries and not by the port or any person authorized by the port - N/N. 41/2007-S.T. dated 06.10.2007 - amendment brought forth in the definition of taxable service contained in Section 65(105)(zn) of the Finance Act, 1994 with effect from 01.07.2010 - HELD THAT:- It can be seen that prior to 30.06.2010, the definition of “Port Services” was such that only services rendered by a port or any person authorized by such port would come within the purview of taxable service. However, while giving the description of port services in Notification No. 41/2007-S.T. (supra), this description has not been adopted. The description of taxable services given in the Notification in regard to Port Services is “services provided for export of said goods”. The requirement that the services have to be provided by a port or any person authorized by the port has been included in the description of port service in the subsequent Notification No. 17/2009-S.T. dated 07.07.2009. The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent services. Though the invoice is not issued by the port, as per Sl. No. 2 of the Notification No. 41/2007-S.T., it is not required to establish that the services were rendered by the port or any person authorized by the port during the relevant period and this condition was included only in the subsequent Notification i.e., Notification No. 17/2009-S.T. The issue on merits is held in favour of the assessee - the rejection of refund on Port services cannot sustain - Appeal allowed - decided in favor of appellant.
|